Poland: annual CIT-8 corporate income tax return due by 31 March
Igal aastal märts, tähtajaga 31. · For a standard 1 Jan-31 Dec financial year; companies with a non-calendar year file within 3 months of their own year-end. Retires one-off entry pl-cit8-financial-statements-krs-filing, which is now split into this CIT-8 entry and the separate pl-financial-statements-krs-yearly entry for the KRS/RDF filing.
Mis muutub
Poland CIT taxpayers with a calendar financial year must file their annual CIT-8 corporate income tax return within 3 months of financial year-end - 31 March for a standard 1 January-31 December year - reconciling the year's CIT advances against the final liability.
Keda see puudutab
All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) with a calendar financial year.
Suurused: mikro, väike, keskmine, suur · Sektorid: Kõik sektorid
Mida teha
Close the books, compute the annual CIT liability against advances already paid, and file CIT-8 electronically by 31 March. Companies whose non-calendar financial year ends on a different date must file within 3 months of their own year-end instead.
Järgmised tähtajad
Karistus
Fines under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing CIT-8 filings, plus late-payment interest under the Tax Ordinance on any balance due.
Allikad
- biznes.gov.pl - Zeznanie roczne osób prawnych CIT-8 (31 March deadline) (www.biznes.gov.pl)
Viimati kontrollitud 8. september 2026. Ainult teavitamise eesmärgil, mitte õigusnõustamine.